Computerized Accounting System (CAS) plays a prominent role in providing information accurately and quickly to meet the challenges of the ever-changing business environment. Developing countries, however, struggle and are ...

Though increased number of countries are taking radical steps towards converging their banking regulations with the recommendations made by the Basel Committee on Banking Supervision (BCBS), underlying unique characteristics ...

Despite worldwide movement towards privatization of financial intermediaries and liberalization of financial markets, there is no straightforward empirical evidence to suggest that private ownership is better. Owing to ...

Differential pricing of dual class shares has become an intriguing topic in finance research. However, previous studies have not reached to a consensus about this price difference. Moreover, the observed price difference ...

Seylan Bank PLC, the sixth largest commercial bank in Sri Lanka, faced a deposit run towards the end of December 2008. This was a severe blow to the Sri Lankan financial system because no other commercial bank in the ...

Corporate governance as a monitoring mechanism has gained renewed attention following a series of corporate failures across the globe that are directly attributable to agency issues. Firms with higher corporate governance ...

Theoretical predictions concerning the ownership-performance relationship remain ambiguous. Despite substantial changes in ownership in the Sri Lankan banking system less has been done to analyze performance differences ...

Demand for auditing primarily stems from the intention of mitigating conflict of interest among different stakeholders associated with a business entity. The external auditors act as a guarantor of the reliability of the ...

This study explores the influence of Audit Committee Quality and Corporate Ownership on the timeliness of financial reporting within the Indian context. The research employs an extensive dataset comprising 11,361 firm-year ...